A. VALIDATING TABS 1. Registration plates issued to all vehicles shall display two (2) validating tabs; one tab to indicate the expiration month and one tab to indicate the year of expiration, except for those types of plates that are exempt from displaying tabs in accordance with § 42-3-113(2)(a), CRS.

B. PROCEDURE TO ESTABLISH REGISTRATION CYCLE, METHOD FOR ASSESSMENT OF FEES AND TAXES.

1. Vehicles not previously registered.

Any application for registration received for a vehicle not previously registered in Colorado in the applicant's name will be registered for the time period required by § 42-3-102, CRS, for that class of vehicle. Registration shall expire on the last day of the month as indicated in the following schedule: TRANSACTION DATE* EXPIRATION 12 Month Period - 12 2 year interval - 24 5 year interval - 60 months following months following months following transaction month: transaction month transaction month January 1–31 January 31 of the January 31 January 31 following year February 1–28** February 28** February 28** February 28** March 1–31 March 31 March 31 March 31 April 1–30 April 30 April 30 April 30 May 1–31 May 31 May 31 May 31 June 1–30 June 30 June 30 June 30 July 1–31 July 31 July 31 July 31 August 1–31 August 31 August 31 August 31 September 1–30 September 30 September 30 September 30 October 1–31 October 31 October 31 October 31 November 1–30 November 30 November 30 November 30 December 1–31 December 31 December 31 December 31 *Transaction Date means: The date of application for Colorado registration. **February 29 in leap years.

2. Method for Assessment of Fees and Taxes a. Specific ownership tax shall be determined in accordance with § 42-3-106, CRS. Registration fees shall be determined in accordance with § 42-3-134, CRS.

1. Registration of a vehicle not previously registered. Specific ownership taxes will be collected for the period the vehicle was owned prior to the date of application, through the month of application and for the appropriate registration period for the class of vehicle following the month of application.

Registration fees will be collected for the appropriate registration period.

2. Registration Renewal.

Vehicle Registrations expire on the last day of the month as indicated on the registration certificate and validating tab. Registration shall be renewed during the month of expiration or within thirty (30) days after the last day of the expiration month. All registration plates will be validated by tabs, except those exempted in accordance with § 42-3-113(2)(a), CRS. The deadline for display of license tabs will be midnight on the 30th day following the date of expiration of the previous registration. Vehicle registration applications for renewal received within the thirty-(30) days following the month of expiration will be re-registered for the appropriate registration period following the previous registration. Specific ownership taxes and registration fees shall be calculated and collected for each twelve month time period of the appropriate registration period.

Registration renewal applications submitted more than 30 but no more than 90 days after the expiration date may be re-registered for the twelve-month period following the previous registration cycle or re- registered for a twelve-month period following the date of application for renewal. Renewal applications submitted more than 90 days after the expiration date will be processed as new applications. When a new registration cycle is established, it shall be the same as shown in the schedule in Section B(1) above. The specific ownership taxes and registration fees will be collected for the new twelve-month period. In addition, specific ownership taxes will be collected for the period from the date of expiration of the previous registration to the beginning of the new registration period.

3. Reissues and Transfers a. When plates are reissued or transferred, the new registration will be issued to correspond with the appropriate registration period beginning with the month of application. Specific ownership taxes will be collected for the appropriate registration period plus any taxes due for the period beginning with the month following the month of purchase and the twelve-month registration period. Credits will be given in accordance with § 42-3-107(24)(a), CRS, for any ownership taxes previously paid. Registration fees will be calculated based on the number of months added to the new registration cycle.

C. EXCEPTIONS TO RENEWAL PROCEDURE AS OUTLINED ABOVE 1. All vehicles subject to Class A taxes (as defined in § 42-3-106(1)(a), CRS) and registered under the International Registration Plan in accordance with § 42-1-102(76) and 42-3-107(5), CRS, shall be transitioned from calendar year annual registration to a staggered twelve-month registration cycle. For the purpose of implementing a staggered cycle, owners may receive a registration period for less than twelve months on the initial or renewal application. Based on the number of registrations for a particular month, Motor Vehicle Business Group may determine the registration period to facilitate the implementation of staggered registration. Following a staggered registration period, all future registration periods shall be for a twelve-month period, in accordance with the International Registration Plan.

2. All vehicles issued purple heart plates pursuant to § 42-3-115.5(2), CRS; FORMER prisoner of war plates pursuant to § 42-3-115.5(3), CRS; disabled veteran plates pursuant to § 42-3-115.5(5), CRS; medal of honor plates pursuant to § 42-3-115.5(7), CRS; or disabled veteran handicapped plates pursuant to § 42-3-121(1)(2)(b) CRS; that are exempt from payment of registration fees and specific ownership taxes, shall have a registration period in accordance with § 42-3-102, CRS.

3. All special mobile equipment (SME) subject to taxation under § 42-3-107(16) and (16.5), CRS, shall have a registration period in accordance with § 42-3-102, CRS.

4. Motor vehicle dealers (new, used and motorcycle) authorized to purchase dealer plates under the provisions of the Rules and Regulations for Motor Vehicle Dealers and Manufacturers and § 42-3- 127, CRS, as amended, will be issued staggered registrations that correspond with the period for which the motor vehicle dealer's license has been issued.

5. All vehicles issued personalized plates as authorized by § 42-3-114, CRS, shall be renewed, reissued or transferred with a registration period in accordance with § 42-3- 102, CRS.

6. All vehicles bearing horseless carriage (antique) license plates as authorized by § 42-3-138, CRS, as amended, shall have a five-year registration period.

7. All vehicles issued collector license plates as authorized by § 42-12-102, CRS, shall have a five-year registration period.

8. Vehicles issued special call letter (amateur radio, standard radio, FM radio or television) license plates as provided in § 42-3-112(10)(a), CRS, shall have a registration period in accordance with § 42-3- 102, CRS.

9. All transporter license plates as authorized by § 42-3-127, CRS, as amended, shall have a calendar year registration period.

10. All depot license plates as authorized by § 42-3-127, CRS, as amended, shall have a calendar year registration period.

11. All state, city and county registrations authorized by § 42-3-104(4), CRS, shall be renewed annually.